Pique Company shows a balance of €241,140 in the Accounts Receivable account on December 31, 2015. The balance consists of the following.

Installment accounts due in 2016 €23,000 Installment accounts due after 2016 34,000 Overpayments to creditors 2,640 Due from regular customers, of which €40,000 represents accounts pledged as security for a bank loan 89,000 Advances to employees 1,500 Advance to subsidiary company (made in 2013) 91,000 Instructions Illustrate how the information should be shown on the statement of financial position of Pique Company on December 31, 2015.